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HMRC internal manual

Trusts, Settlements and Estates Manual

Customer request for clearance or approval

You may receive a request to give clearance about a trust, for example to agree its status or approve a transaction. 


We do not provide any form of clearance (including non-statutory clearance) or approval in these circumstances.  The official clearance and approvals guidance says, “HM Revenue and Customs (HMRC) won’t give clearance or advice in respect of the application of the ‘settlements legislation’ in Chapter 5 Part 5 Income Tax (Trading and Other Income) Act 2002 or the consequences of executing non-charitable trust deeds or settlements”


External customers can find this guidance at


 If you receive a request for clearance or approval please send it to ‘HO Technical, Trusts (BP Ops)’.